Aspects to the Priestly Cosmology of the Letter to the Hebrews Essay

Aspects to the Priestly Cosmology of the Letter to the Hebrews - Essay Example There are several chapters in the book of Hebrews that are primarily devoted to the early Christians’ view of cosmos. One of the aspects of priestly cosmology in the book of Hebrews is found in the author’s description of Melchizedek priesthood which the author largely considered to be raised by eternal life and is superior to Aaron’s priesthood (Heb.7.11-19). As the Melchizedek, Jesus was believed to have the power to rescue his people from the power of evil. The role of Jesus Christ is, therefore, to restore the true temple (Barker, 2004, p. 11). Another possible aspect of priestly cosmology in the epistle is the imagery of the temple. Throughout the book, there are a number of instances where various practices in the temple such as the offering of sacrifice are described. Incarnation and resurrection are also presented as some of the ways through which human beings can become divine and move to the eternal world which is believed to be the true temple. Scholar s agree that the aspects of cosmology depicted in the book of Hebrews fit well in the world of the first century. For example some of the elements of cosmology contained in the Epistle include the description of the metaphysical dualism between the natural world and the highest heaven. Scholer (1991, p.17) also concurs that the Epistle was generally meant to exalt Jesus Christ as the high priest and son of God. The contemporary view of cosmos is, however, based on the today’s astronomical understanding of the universe, rather than the on the aspects of priestly cosmology found in the Letter to the Hebrews. This paper discusses the various aspects of priestly cosmology in the Epistle of Hebrews, its comparison to the contemporary world view of cosmos and the potential insights which can be used in teaching Christianity faith. Comparison between priestly cosmology and the contemporary view of cosmos Cosmology is generally concerned with the origin, organization, structure, as w ell as the beauty of natural laws that ensure order in the universe. The contemporary view of cosmos is based on the today’s astronomical understanding of the universe, rather than the on the aspects of priestly cosmology found in the Letter to the Hebrews. As opposed to the first biblical view that the earth and heaven are the center of the universe, several discoveries have proven that the sun is the center of the solar system and the vast cosmos. On the other hand, the theological view of cosmos depicted in the Epistle of Hebrews is based on the belief that God is the maker of the universe and Jesus is seen and his true manifestation (Hughes, 1997, p.45). Jesus Christ is seen as the perfect son of God and is the source of salvation to humanity. The book also highlights the first century’s understanding of cosmos with regard to God controls the universe. Throughout the letter to Hebrews, Jesus is depicted as high priest, son of God; everything brings out the aspects of the beginning of the universe that is from creation to the eternal end (Bruce, 1990, p.79). Irrespective of the views attributed by individuals in the modern world, it remains clear that there is a spiritual being that ensures order in the universe and to whom we all attribute our origin from. Science alone has failed to explain this and in the context of spiritual wellbeing, this is God whom Christians put their faith

Toy Central-Accounting Issues Essay Example | Topics and Well Written Essays - 1000 words

Toy Central-Accounting Issues - Essay Example The researcher states that the presentation of financial statements should disclose transactions for related parties, accounting policies of the organization, and conflicts of interest between Troy Central Corporation and the transacting parties. The periodic financial statements need to be reviewed to ascertain adherence and enable the necessary revisions in the organization with respect to corporate requirements. Capitalized costs or licensing fees of Toy Central Corporation should be expensed when incurred considering the fact that assets are used up. Expenses are considered as money flowing out and liabilities are being incurred. The costs are incurred in the process of manufacturing toys, carrying out other company’s activities that involve the ongoing central operations and offering other related services. Amortization of costs over the life of a contract is appropriate, since Toy Central Corporation is an ongoing business. It is only acceptable for a period of not more than sixty months after the commencement of the business, the period of investigation of the probability for a new business that is being started. With regard to general business rules for expense deductions, it is not allowable to deduct the expenses of a new company, since expenses are assumed to be incurred prior the company’s birth. It is outlined that only expenses for a company that has been in operation for a long time can be deducted. It is however appropriate to amortize the capitalization costs of a new company if start up expenditure results in an operational entity and the equal installments deductions are started within first month of the business (Stickney, Weil, Schipper and Francis, 2009, p. 426-430) This process enables new companies to deduct the business investigating creation costs and the costs incurred in creating and starting up the business. It is important to note that the businesses can only deduct those costs that are deductible by business that exi sted and those that qualify for election. Expenses incurred in investigating business opportunities are deducted over the period of 60 months and are inclusive of expenses that relate to general and specific business situations like marketing, research, and development to determine the viability of the business opportunity. Other costs such as site identification and selection costs are included in amortizable costs. Amortizable costs of developing a new business may include costs such as advertising costs, consultancy fees, licensing fees and salaries. Costs that do not qualify for amortization include incorporation costs; start up costs for interests, experimental costs and property acquisition costs subject to depreciation (Carmichael and Graham, 2010, p.126). Delgo Movies accounting issues arise from Hollywood accounting, which is rather inconsistent with the generally accepted accounting principles. Delgo Movies use Hollywood accounting to budget and keep records of film produc tion financial gains. The issue of concern in Hollywood accounting is that expenditures of film production are often inflated to significantly reduce profits of the productions to decrease the burden of profit sharing agreements with respect